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Fraud Risk Management Guide
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Frameworks and Reports

COSO Internal Control - Integrated Framework
COSO Enterprise Risk Management - Integrated Framework
CGMA Report: Fraud Risk Management
COSO/Deloitte: Managing Cyber Risk in a Digital Age
Statement on Management Accounting: Forensic Analytics and Management Accountants
Occupational Fraud 2024: A Report to the Nations

Supporting Organizations

Association of Certified Fraud Examiners
Committee of Sponsoring Organizations
Financial Executives International
Institute of Internal Auditors
American Accounting Association
American Institute of Certified Public Accountants
Institute of Management Accountants
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